2022-12-31-accounts - The Cecily Eastwood Zambian AIDS Orphans Appeal

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Financial review
Income and endowments	are received from a variety ofsources, namely:
			2022	2021
Income and endowments		from:
Donations and legacies
Gift aid and covenants			225,953	76,949
Tax reclaimable			24,558	17,710
Grants from trusts			73,457	125,710
Other donations			57,958	35,711
Total donations and legacies			381,926	256,080
Other trading activities			6,445	11,561
Investment income			113
Total incoming resources			388,484	267,647

Direct transfers								2022	2021
BISO primary and	secondary		education,		emergency	food
packages and peer health		education,		Lusaka				55,624	30,764
CHEP peer health	education,		education		support,
entrepreneurship	training	and	MHM					112,650	95,599
Jennifer Memorial	Special	Community		School inclusion			of
hearing-impaired	children	and	MHM
Kaloko Trust Zambia primary			education					7,500	2,505
Total direct transfers								175,774	128,868

			Unrestricted	Restricted		Unrestricted	Restricted
			income	income	Total	income	income	Total
			funds	funds	funds	funds	funds	funds
			2022	2022	2022	2021	2021	2021
		Notes	E		E		F	F
Income and
endowments	from:
Donations and
legacies
Gift aid and
covenants			194,573	31,380	225,953	76,949		76,949
Tax reclaimable			24,558		24,558	17,710		17,710
Grants from trusts			5,150	68,307	73,457	20,100	105,610	125,710
Other donations			57,958		57,958	35,711		35,711
Total donations	and
legacies			282,239	99,687	381,926	150,470	105,610	256,080
Other trading
activities			6,444		6,444	11,561		11,561
Investment income			113		113	6		6
Total income	and
endowments			288,796	99,687	388,483	162,037	105,610	267,647
Expenditure on:
Raising funds			78,467		78,467	62,153		62,153
Charitable activities			167,868	104,436	272,304	83,164	130,046	213,210
Total expenditure			246,335	104,436	350,771	145,317	130,046	275,363
Net income I
(expenditure)
before
gains/(losses)	on
investments			42,461	-4,749	37,712	16,720	24,436	7,716
(Losses)/gains	on
investments			(3,600)		(3,600)
Net income			38,861	-4,749	34,112	16,720	-24,436	7,716
Reconciliation	of
funds:
Total funds brought
foNvard		12	64,298	61,765	126,063	47,578	86,201	133,779
Total fund carried
Forward		12	103,159	57,016	160,175	64,298	61,765	126,063

			Unrestricted	Resbicted	Total	Total
			income funds	income funds	funds	Funds
		Notes	2022 f	2022 f	2022 K	2021f
Current assets
Investments			47,988		47,988
Debtors and prepayments			22,719		22,T19	19,563
Cash at bank and in hand			59 610	70921	130531	143520
			130,317	70,921	201,238	163,083
Current liabilities
Creditors: amounts	falling due
within one year		10	27158	13905	41063	37020
Net current assets			103,159	57,016	160,175	126,063
Total assets less current liabilities			103 159	57016	160 175	126063
Total funds carried forward		12	103 159	57016	1601T5	126063

For th	e year end	ed 31December 2022
				2022	2021
			Notes
Cash flow	from operating	activities
Net income / (expenditure)		for year		34,112	7,716
Interest receivable Loss/ (gains) on				(113)	(6)
investments				3,600
(Increase)	/ decrease in debtors		8	(3,156)	19,697
Increase /	(decrease) in creditors		10	4,043	27,410
Cash flow	from operating	activities		38,486	39,385
Interest received				113
Payments	to acquire
investments				(51,588)
Net increase / (decrease)		in cash and cash equivalents		(12,989)	39,391
Cash and	cash equivalents	at 1 January		143,520	104,129
Cash and	cash equivalents	at 31 December		130,531	143,520

hese co	sts allocated	to the relevant progr	amme	or activity	are as follows:
					Personnel costs	Support costs
					(note 6)	(note 5)
Location		Programme or activity		Director	Other staff
8 ISO		Primary 8 secondary		15%	7%	20%
		education, emergency food
		packs and peer health
		education, Lusaka
CHEP and Kaloko		Peer health education,		20%	15	20%
Trust —Education		education support,
Support		entrepreneurial training	and
		emergency food packs
CHEP —Menstrual		Trainings in financial literacy		10%	8%	20%
Hygiene	Management	and set up ofbusinesses	to
		manufacture and sell re-
		usable menstrual hygiene
		pads
UK		Costs ofgenerating		40	48%	20%
		voluntary income
UK		Governance		15%	22%	20%

Note 2:	Other trading activit	ies
		Unrestricted	Restricted	Total	Total
		2022	2022	2022	2021
Sale ofbooks, cards, other products		400		400	3,693
Fundraising	events	6,044		6,044	7,868
Total		6,444		6,444	11,561

				Unrestricted	Restricted	Total	Total
				2022	2022	2022	2021
Bank	and	other	interest	113		113

				Grant	Support	Unrestricted	Restricted	Total	Total
				funding	costs
				2022	2022		2022	2022	2021
							f		f
BISO	Primary			55,625	18,921	41,525	33,021	74,546	47,384
	education,
	feeding
	programme,		peer
	health education,
	Lusaka	and
	gender	based
	violence
CHEP	Peer health			112,650	36,433	82,120	66,963	149,083	125,310
	education,
	education
	support,
	entre preneurship
	training	and
	MHM
JMSCS	MHM								9,538
KTZambia	Education			7,500	8,155	11,203	4,452	15,655
	support
Governance					33,020	33,020		33,020	30,978
Costs
Total				175,775	96,529	167,868	104,436	272,304	213,210

Support co	sts comprise:
					2022		2021
Personnel costs					130,332		115,095
Less allocated to: Charitable activities				(45,257)		(44,277)
	Governance			(25,404)		(19,887)
	Costs ofgenerating	voluntary	income	(59,671)		(50,931)
					(130,332)		(115,095)
Office rental and	service charges				5,347		2,994
Office materials	and equipment				15,950		11,891
Bank charges: account administration					2,409		3,130
Telephone and Internet					1,381		1,140
Travel costs not	allocated to specific activities						212
Other office costs					6,436		3,233
Total					31,523		22,600

		Unrestricted	Restricted	Total	Total
		2022	2022	2022	2021
Personnel costs		25,404		25,404	19,888
Audit fees		2,338		2,338	4,820
Other professional	costs
Allocated support	costs	5,278		5,278	6,270
Total		33,020		33,020	30,978

Raising fund	s:
			Unrestricted	Restricted	Total	Total
			2022	2022	2022	2021
Personnel costs			59,671		59,671	50,931
Printing, postage,	& publicity	material	4,387		4,387	3,130
Allocated support	costs		12,429		12,429	7,950
Tshirts and other	costs		1,980		1,980	142
Total			78,467		78,467	62,153

				2022	2021
Salaries				101,717	106,710
National	Insurance			2,598	4,333
Pension	costs			2,629	1,999
Total payroll costs				106,944	113,042
Consultancy costs				20,307	1,754
Training,	travel expenses	and recruitment	costs	3,081	299
Total				130,332	115,095

		2022
Market value	at 1stJanuary 2022
Acquisitions	at cost	51,588
Net gains on	valuation	(3,600)
Market value	at 31st December 2022	47,988

Debtors	and prepayments compris	e:
		Unrestricted	Restricted	Total	Total
As at 31	December	2022	2022	2022	2021
Prepayments					3,410
Donations	receivable	3,719		3,719	8,828
Other debtors		19,000		19,000	7,325
Total		22,719		22,719	19,563

ash at bank and in hand comp	rises:
	Unrestricted	Restricted	Total	Total
As at 31 December	2022	2022	2022	2021
Current account	58,759	70,921	129,680	142,929
PayPal	379		379	152
Petty cash	472		472	439
Total	59,610	70,921	130,531	143,520

reditors comprise:
	Unrestricted	Restricted	Total	Total
As at 31 December	2022	2022	2022	2021
Professional fees	2,500		2,500	4,956
PAYE and Nl payable	1,946		1,946	2,643
Deferred income		13,905	13,905	29,601
Other creditors and accruals	22,712		22,712	(180)
Total	27,158	13,905	41,063	37,020

The balance offund	s at the year - end	arises as follows:
		Unrestricted	Restricted	Total	Total
		2022	2022	2022	2021
Balance brought forward		64,298	61,765	126,063	133,779
Net movement in funds	for the period	38,861	(4,749)	34,112	(7,716)
Balance carried forward		103,159	57,016	160,175	126,063
Restricted funds comprise:
As at 31 December			2022		2021
Menstrual Hygiene Management			14,581		27,480
Peer Health Education	Lusaka		24,248		33,290
Education Support			2,462		995
Kaloko Trust - Zambia			15,725
Total			57,016		61,765

he movements on	funds during the	years are as follows:
		Opening	Income	(Expenditure)	Closing
		balance 2022			balance 2022
Unrestricted 2022
Total unrestricted funds		64,298	288,797	(249,934)	103,161
Restricted 2022
Menstrual Hygiene Management		27,480	15,342	(28,241)	14,581
Peer Health Education	Lusaka	33,288		(9,040)	24,248
Education Support		997	52,965	(51,500)	2,462
Kaloko Trust - Zambia			31,380	(15,655)	15,725
Total restricted funds		61,765	99,687	(104,436)	57,016

			Opening	Income	(Expenditure)	Closing
			balance 2021			balance 2021
Unrestricted 2021
Total unrestricted	funds		47,578	162,037	(145,317)	64,298
Restricted 2021
Menstrual Hygiene	Management		35,350	42,232	(50,102)	27,480
Peer Health Education		Lusaka	37,435	14,500	(18,647)	33,288
Education Support			13,416	48,878	(61,297)	997
Total restdcted funds			86,201	105,610	(130,046)	61,765

			Unrestricted	Restncted
			funds 2022	funds 2022	Total 2022
Current	assets
			47,988		47,988
	Investments
	Debtors and prepayments		22,719		22,719
	Cash at bank and	in hand	59,610	70,921	130,531
			130,317	70,921	201,238
Current	liabilities
	Creditors: amounts	falling due
	within one year		27,158	13,905	41,063
Net current assets 31 December 2022			103,159	57,016	160,175
Total net assets 31 December 2022			103,159	57,016	160,175
			Unrestricted	Restricted
Current	assets		funds 2021	funds 2021	Total 2021
	Debtors and prepayments		19,563		19,563
	Cash at bank and	in hand	81,755	61,765	143,520
			101,318	61,765	163,083
Current	liabilities
	Creditors: amounts	falling due
	within one year		37,020		37,020
Net, current assets 31 December 2021			64,298	61,765	126,063
Total net	assets 31 December 2021		64,298	61,765	126,063